Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Catholic Community Services of Lane County, Inc. (the Agency) under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Catholic Community Services of Lane County, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Catholic Community Services of Lane County, Inc.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures reported on the Schedule include noncash assistance in the form of food commodities received through the U.S. Department of Agriculture (USDA) Emergency Food Assistance Program. The expenditures are determined based on the pounds of such food commodities distributed using the per pound value provided by the USDA.
The Agency has not elected to use the de minimis indirect cost rate allowed under the Uniform Guidance.
The value of USDA food commodities received during the year was estimated by the USDA. The value of USDA food commodities distributed during the year includes amounts held in inventory at the beginning of the year. As of June 30, 2025, the Agency had no inventory of USDA food commodities.
Federal expenditures reported in the Schedule include the following non-cash assistance program. All values are assessed value provided by federal agency.